SIPP - No Recourse to Public Funds

I am looking to start a SIPP pension for my wife who is currently not working. She is in the UK on a 2.5 year leave to remain and as per her residence card she has "no recourse to public funds". It is my understanding that if you are not working and have no eligible income, then you can contribute up to £3,600 a year into a pension, equating to £2,880 from you and £720 in tax relief. Is someone with no recourse to public funds allowed to open a SIPP and claim this this tax relief on contributions? Thanks

Hi,

As this is not on the list of public funds, then you can still pay into a UK pension to receive the additional relief.

Guidance: Public funds

Thank you.